Legal Instrument

The Union Customs Code (UCC) establishes a comprehensive legal framework for customs rules and procedures in the EU customs territory, adapted to modern trade models and communication tools. It aims to provide greater legal certainty and uniformity to businesses while increasing clarity for customs officials throughout the European Union.

Key paperless trade provisions include:

• Complete transition to paperless and fully electronic customs environment
• Digital customs declaration systems
• Electronic submission and processing of trade documents
• Automated risk management procedures
• Electronic information exchange between customs authorities
• Digital processing of customs decisions
• Electronic payment systems for duties and taxes
• Integration with national single windows
• Real-time electronic data sharing
• Automated customs clearance procedures